Results 161 to 170 of about 1,009,989 (332)

How Do Institutional Pressures Reshape the Association Between Corporate Sustainability Disclosure and Firm Value in Emerging Economies? The Moderating Role of the Audit Committee Function

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer   +1 more
wiley   +1 more source

Environmental Reporting and Financial Performance: Evidence From the Banking Sector in BRICS Countries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage   +2 more
wiley   +1 more source

The Egalitarian Sharing Rule in Provision of Public Projects [PDF]

open access: yes
In this note we consider a society that partitions itself into disjoint jurisdictions, each choosing a location of its public project and a taxation scheme to finance it.
Alexei Savvateev   +3 more
core  

Paterno v. Laser Spine Institute: Did the New York Court of Appeals\u27 Misapplication of Unjustified Policy Fears Lead to A Miscarriage of Justice and the Creation of Inadequate Precedent for the Proper Use of the Empire State’s Long-Arm Statute? [PDF]

open access: yes, 2016
This article discusses CPLR section 302(a)(1) as applied by the New York State Court of Appeals in Paterno v. Laser Spine Institute. The Paterno Court failed to properly apply a statutory jurisdictional analysis by conflating it with a due process ...
Carlisle, Jay C.   +3 more
core   +1 more source

Biodiversity Credits: An Overview of the Current State, Future Opportunities, and Potential Pitfalls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity credits are an emerging vehicle for pro‐environmental financing, yet much uncertainty remains around how and when they could boost biodiversity conservation. Here we define what biodiversity credits are and explore impact pathways through a proposed theory of change. Based on evidence from 34 pilot projects and a review of lessons
Sven Wunder   +16 more
wiley   +1 more source

Current developments: Public international law I. Conflicts of criminal jurisdiction

open access: yes, 2007
The expansion of claims of extended territorial and extraterritorial criminal legislative jurisdiction and the increasing facility with which States are able to obtain custody over defendants by way of more effective extradition arrangements is leading ...
Brookson-Morris, Kate, Warbrick, Colin
core  

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